In the past decades, there is a great of interest in investigating pathwise uniqueness for stochastic differential equations (SDEs for abbreviation) with singular coefficients, and a useful method in this direction is Zvonkin's transform which was introduced in [1]}. This method has been applied to various SDEs, see e.g. [2]}, [3]}, [4]}, [5]}, [6]}, [7]}, [8]}, [9]} and references therein. In recent years, Zvonkin's transform has also been applied to investigate the convergence rate of Euler-Maruyama (EM for short) for SDEs, we refer to [10]}, [11]}, [12]}, [13]}, [14]}, [15]}, [16]} for more details. It is worth noting that the drifts of SDEs in these literature are assumed to be Hölder(-Dini) continuous or piecewise Lipschitz continuous. However, when the drifts only belong to some Sobolev space, essential difficulty comes up. More precisely, it is not easy to obtain the estimate like
\(\mathbb {E}\left|\int _0^T b(X^{(\delta )}_t)-b(X^{(\delta )}_{t_\delta })\text{\rm {d}}t\right|^q\le \Phi (\delta )\) 
